Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Non-cellular, non-reinforced and non-laminated polycarbonate film imported in rolls or sheets was held to retain its essential character as a plastic film for tariff classification. Optical features present in certain grades were found not to transform the product into an "optical element" or bring it within the limited scope of Heading 9001, which applies only to defined optical elements. Consequently, the product was determined to fall under Heading 3920 covering specified plastic plates/sheets/film, and more specifically under CTI 3920 61 90 as "Other" polycarbonate films. - AAR
Non-cellular, non-reinforced and non-laminated polycarbonate film imported in rolls or sheets was held to retain its essential character as a plastic film for tariff classification. Optical features present in certain grades were found not to transform the product into an "optical element" or bring it within the limited scope of Heading 9001, which applies only to defined optical elements. Consequently, the product was determined to fall under Heading 3920 covering specified plastic plates/sheets/film, and more specifically under CTI 3920 61 90 as "Other" polycarbonate films. - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
